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El consultante pregunta por la tributación de la devolución de dinero entregado a una promotora, los intereses legales y las costas judiciales tras una sentencia. La DGT aclara que la devolución del capital no es renta, pero los intereses son ganancias patrimoniales y las costas pueden serlo según el resarcimiento de gastos.
The tax team reviews your specific situation.
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